The city still doesn’t have a full audit of its 2023 finances, and audits for the previous couple years only came in recent months. Speaking at a Common Council Finance Committee meeting Tuesday, Councilwoman Nancy Nichols wondered why the audits were delayed.

Treasurer Mark Woods cited “health problems.” Mayor Kate Wdowiasz shook her head.

“We’re still finding inaccurate information, even for 2023,” she said. “We have very poor record keeping.”

The 2023 audit is still held up because the Dunkirk Housing Authority has not provided all the information that auditors are looking for, the mayor said.

The OBSERVER editorials on the poor state of Dunkirk’s finances apparently irk city Councilman James Stoyle.

Wdowiasz said she wants an audit of 2024 finances ready by July, so it can be available for the process of compiling a 2026 city budget.

“Please explain to (Editor John) D’Agostino it’s hard to do a budget when you don’t have an audit,” snapped Councilman James Stoyle, clearly irked by the OBSERVER editorials on the city’s troubled finances.

Wdowiasz said that the state “will not certify our debt without a certified 2024 audit.” The debt certification is a key step in the Fiscal Recovery Act passed by the state Legislature in 2023.

In other financial news from Tuesday’s meeting:

— Woods said the city will soon have to pay $978,731 in principal and interest payments. The money is budgeted, he said.

— Fiscal Affairs Officer Ellen Luczkowiak said, “We are taking a very close look at all of our utilities” in order to save money. She’s been trying to have conversations with gas and electricity providers, though some have not gotten back to her.

— Councilman-at-Large Nick Weiser, the Finance Committee’s chairman, asked Luczkowiak to provide a report in April highlighting which budget lines are outpacing their spending allotments. He wants to know every line that spent 25% or more of its 2025 budget by March 31.

— Stoyle proposed doing property taxes for two of the city’s four wards from January through June, with the other two wards on a July-to-December schedule. He reasoned that it would provide the city a constant flow of tax revenue throughout the year.

Woods appeared lukewarm to the idea, stating that it would add to expenses because the city would have to send out bills at multiple times of the year. Stoyle and Nichols pushed back on that, pointing out that all the bills could be printed at once with some saved for future mailing.

— Nichols stated the $100 fee to rent a city softball field “is way too low.” She said it causes the city to lose money on events that are longer than a day or two. The $100 doesn’t cover city expenses for the longer events, she said.

Luczkowiak offered to “take that offline and talk about it.” She apparently meant a private conversation, not an alteration to the city website.